Uganda Case Law

H and G Advocates (Foemerly Kateera and Kagumire Advocates) v International Aids Vaccine Initiatives and 2 Others

H and G Advocates (Foemerly Kateera and Kagumire Advocates) v International Aids Vaccine Initiatives and 2 Others (Miscellaneous Taxation Appeal No. 5 of 2021) [2022] UGHCCD 122 (22 August 2022)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Taxation Appeal No. 5 of 2021

Judge

Musa Ssekaana, J

The court held that the value of the subject matter for taxation purposes should be determined from the amounts claimed in the petition, specifically the general and punitive damages, even if not awarded by the court. The taxing master correctly applied the relevant regulations but erred by not including the punitive and exemplary damages in the calculation and by failing to apportion costs among all respondents represented. The award of costs by the taxing master is upheld, but the liability should be shared equally among all respondents represented by the advocate. VAT is to be applied to i…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Advocate Client Bill
• Vat On Professional Fees
• Apportionment Of Costs

Non- Performing Assets Recovery Trust (NPART ) v Amen Economic Stone Quarry Company Limited

Non- Performing Assets Recovery Trust (NPART ) v Amen Economic Stone Quarry Company Limited (Civil Appeal 18 of 1998) [1999] UGCA 57 (29 July 1999)

Court

Court of Appeal of Uganda

Case number

Civil Appeal 18 of 1998

Judge

Okello, JA, Mpagi-Bahigeine, JA, Engwau, JA

The Court of Appeal dismissed a bank’s appeal and the respondent’s cross-appeal, upholding findings of undue influence and the bank’s duty in a letters-of-credit transaction.

• Bank Loans
• Letters Of Credit
• Contractual Duties
• Undue Influence
• Importation Disputes
• Apportionment Of Costs